In which of the following transactions would it NOT be appropriate to recognize an asset in the financial statements?

A$.$ A customer of SGG makes a deposit of $$1,500$ for goods to be custom$-$made.

B$.$ SGG provides services to another company, but will not be paid until after year end.

C$.$ SGG pays $$10,000$ to a lawyer for services to be provided next year.

D$.$ SGG receives a firm commitment from another company to purchase goods from SGG$.$